
The Delhi High Court dismissed Lotus Herbals' petition challenging a Section 7A notice under the Employees Provident Funds and Miscellaneous Provisions Act, 1952, issued by the EPFO.
The petitioner argued the notice was based on a biased inspection report, disregarding another favorable report, and sought its quashing for procedural violations.
The Court ruled the notice followed due process, affirming the EPFO's authority, and emphasized that objections should be raised during the inquiry, not at the notice stage.
It concluded that no abuse of jurisdiction occurred, allowing proceedings before the competent authority to continue.
TaxGuru / 1 year, 3 months ago
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